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HMRC internal manual

National Insurance Manual

Earnings periods: notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: issuing the letter of intention

If the Band C Manager and TSM consider a direction under regulation 31 to be appropriate take the following action -

  • send draft letter 7 - this tells the employer that the Department is satisfied the pay practice results in reduced NICs and that we intend to issue a direction under regulation 31. If more than one employee is involved amend the letter as appropriate and enclose a list of the employees
  • send draft letter 8 - this gives the same information as draft letter 6, but to the employee

Both parties will have 30 days to give any reasons why they think a direction is inappropriate. BF the case for 40 days. This gives both parties time to dispute the facts within the 30-day period.

Once the B/F date has expired take action as in NIM09659.